Compute the cost of goods manufactured and the cost of goods sold for strike marine company for the most recent year using the amount described below.Assume that raw materials inventory contains only direct materials.

$$Beginning of year:$-$Raw materials inventory$=25000$

$-$Work in process inventory$=50000$

$-$Finished goods inventory$=18000$

$$End of year:

$-$Raw materials inventory$=28000$

$-$Work in process inventory$=35000$

$-$Finished goods inventory$=25000$

$-$Purchase of direct materials$=78000$

$-$Direct Labour$=82000$

$-$Indirect Labour$=15000$

$-$Insurance on plant$=9000$

$-$Depreciation$-$plant building and equipment$=13000$

$-$Repair and maintenance$-$plant$=4000$

$-$Marketing Expenses$=77000$

$-$General and administrative expenses$=29000$